Purpose: The purpose of this paper is to add to our understanding of the nature of accrual accounting by examining the process involved in its construction, as a dynamic and controversial process. This paper reveals how it is built and constantly modified, reinforced or negated during the...

Purpose: The purpose of this paper is to provide an evaluation of public sector research in the 1998–2018 period. Design/methodology/approach: The paper uses the extant literature of this era to study the theorisation of, and the findings of, public sector research. Findings: This is a...

Purpose – The aim of this paper is to add to understanding of how cities function. Specifically, through the lens of power relationships in political organisations, it seeks to study the manner in which accounting and politics are involved in the development of city transport strategies....

Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting researchers. Design/methodology/approach – The paper is based on a case study approach to visualizing and calculating the city. Findings – There is a major preoccupation with the...

Purpose – The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact-building process to explore the practice of asset management in these study settings. Design/methodology/approach – A comparative...

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...

June Pallot was a very warm, kind person with an infectious, bubbly laugh. We last spoke on 5th October 2004, one month before she passed away. I still remember her warm, friendly voice from that last conversation. Behind this warm persona, there was a first class mind, an outstanding intellect....

Purpose – This paper aims to examine an early stage of the institutionalization of accounting practices in devolved UK governments, concentrating on: the construction by devolved bodies of a “rational” set of planning and budgeting documents; the extent of homogeneity/heterogeneity in...

Purpose – This paper aims to identify the study of cities as an important and neglected focus for accounting researchers. Design/methodology/approach – The paper is based on a case study approach to visualizing and calculating the city. Findings – There is a major preoccupation with the...

Purpose – The purpose of this paper is to examine asset management in three cities. It is informed by polyphony as a theoretical perspective and draws on the fact‐building process to explore the practice of asset management in these study settings. Design/methodology/approach – A...